非常实用的英文会计术语(全)
Accelerated depreciation method
Account
Accounting
Accounting cycle
Accounting equation
Accounting period concept
Accounts receivable
Accounts receivable turnover
Accrual basis of accounting
Accruals
Accrued expenses
Accrued revenues
Accumulated depreciation
Acid-test ratio 速动比率
Activity based costing method 作业成本法
Administrative expenses
Aging-of-receivables method
Allowance for doubtful accounts
Amortization
Annuity 年金
Assets
Average cost method
Average rate of return
Balance sheet
Bank reconciliation
Bank statement 银行对帐单
Bond
Bond indenture 债券契约
Bonds payable
Book inventory
Book value
Break-even point
Budget performance report
Business
Business entity concept
Business stakeholder
Business strategy
Capital expenditures 资本性支出
Capital expenditures budget
Capital investment analysis
Capital stock
Cash
Cash basis of accounting
Cash budget
Cash dividend
Cash equivalents 现金等价物
Cash payback period 现金回收期
Cash short and over account 现金溢缺
Classified balance sheet 分类资产负债表
Closing process 结帐程序
Combination strategy
Common stock
Contingent assets/liabilities
Continuous budgeting 滚动预算
Contract rate 契约利率
Contribution margin 边际贡献
Contribution margin ratio
Copyright
Corporation
Cost
Cost accounting system
Cost allocation
Cost behavior
Cost center
Cost concept
Cost of goods sold
Cost of merchandise sold
Cost price approach
Cost variance
Cost-volume-profit analysis
Credit memorandum 贷项通知单
Credit period 信用期限
Credit terms 信用条件
Cumulative preferred stock
Currency exchange rate 现行汇率
Current assets 流动资产
Current liabilities 流动负债
Current ratio 流动资产
Currently attainable standards 当前可实现标准
Debit memorandum
Decentralization
Declining-balance method 余额递减法
Deferred expenses
Deferred revenues
Deflation 通货紧缩
Depletion
Depreciation
Differential analysis
Differential cost
Direct labor cost
Direct labor time variance
Direct labor rate variance
Direct materials price variance
Direct materials purchases budget
Direct materials quantity variance
Discount on bonds payable 股利发放率
Dividend yield
Dividends
Division
Earnings per share
Elements of internal control
Employee fraud
Employee involvement
Expenses
Factory overhead cost 制造成本/费用
Financial accounting standards board FASB 财务会计准则委员会
Financial statements 财务报表
Financial activities 财务活动
Finished goods inventory 产成品存货
First-in, first-out method FIFO
Fixed assets turnover ratio 固定资产周转率
Fixed assets 固定资产
Fixed costs 固定成本
Flexible budget 弹性预算
FOB free on board destination 目的地交货价
Generally accepted accounting principles GAAP
Goal conflict
Going concern concept 持续经营
Goodwill
Gross pay 工资总额
Gross profit 毛利
High-low method 高低点法
Horizontal analysis 横向分析
Income from operations (operating income) 营业收益
Income statement 利润表
Indirect method 现金流量表编制的间接法
Accelerated depreciation method
Account
Accounting
Accounting cycle
Accounting equation
Accounting period concept
Accounts receivable
Accounts receivable turnover
Accrual basis of accounting
Accruals
Accrued expenses
Accrued revenues
Accumulated depreciation
Acid-test ratio 速动比率
Activity based costing method 作业成本法
Administrative expenses
Aging-of-receivables method
Allowance for doubtful accounts
Amortization
Annuity 年金
Assets
Average cost method
Average rate of return
Balance sheet
Bank reconciliation
Bank statement 银行对帐单
Bond
Bond indenture 债券契约
Bonds payable
Book inventory
Book value
Break-even point
Budget performance report
Business
Business entity concept
Business stakeholder
Business strategy
Capital expenditures 资本性支出
Capital expenditures budget
Capital investment analysis
Capital stock
Cash
Cash basis of accounting
Cash budget
Cash dividend
Cash equivalents 现金等价物
Cash payback period 现金回收期
Cash short and over account 现金溢缺
Classified balance sheet 分类资产负债表
Closing process 结帐程序
Combination strategy
Common stock
Contingent assets/liabilities
Continuous budgeting 滚动预算
Contract rate 契约利率
Contribution margin 边际贡献
Contribution margin ratio
Copyright
Corporation
Cost
Cost accounting system
Cost allocation
Cost behavior
Cost center
Cost concept
Cost of goods sold
Cost of merchandise sold
Cost price approach
Cost variance
Cost-volume-profit analysis
Credit memorandum 贷项通知单
Credit period 信用期限
Credit terms 信用条件
Cumulative preferred stock
Currency exchange rate 现行汇率
Current assets 流动资产
Current liabilities 流动负债
Current ratio 流动资产
Currently attainable standards 当前可实现标准
Debit memorandum
Decentralization
Declining-balance method 余额递减法
Deferred expenses
Deferred revenues
Deflation 通货紧缩
Depletion
Depreciation
Differential analysis
Differential cost
Direct labor cost
Direct labor time variance
Direct labor rate variance
Direct materials price variance
Direct materials purchases budget
Direct materials quantity variance
Discount on bonds payable 股利发放率
Dividend yield
Dividends
Division
Earnings per share
Elements of internal control
Employee fraud
Employee involvement
Expenses
Factory overhead cost 制造成本/费用
Financial accounting standards board FASB 财务会计准则委员会
Financial statements 财务报表
Financial activities 财务活动
Finished goods inventory 产成品存货
First-in, first-out method FIFO
Fixed assets turnover ratio 固定资产周转率
Fixed assets 固定资产
Fixed costs 固定成本
Flexible budget 弹性预算
FOB free on board destination 目的地交货价
Generally accepted accounting principles GAAP
Goal conflict
Going concern concept 持续经营
Goodwill
Gross pay 工资总额
Gross profit 毛利
High-low method 高低点法
Horizontal analysis 横向分析
Income from operations (operating income) 营业收益
Income statement 利润表
Indirect method 现金流量表编制的间接法
